9911796707
TMI Blog1997 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are as follows :- 1.1 The appellants herein are manufacturers of slurry explosives, excisable goods falling under sub-heading No. 3602.00 of the C.E.T.A., 1985. The said product is covered by the Modvat Scheme. They had declared the inputs and the said final product under Rule 57G. The appellants took Modvat credit of countervailing duty on the strength of Bill of Entry on 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,572.80 was disallowed. 1.2 On 26-8-87, the Superintendent of Central Excise debited the aforesaid amount of Modvat credit in R.G. 23 A (Part II). 1.3 On 17-9-87, the appellant wrote to the Assistant Collector urging him to allow the credit. 1.4 On 19-9-87, the appellants took up the matter with the Assistant Collector of Customs, Appraising Group. 1.5 After following up with the Customs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent's decision which disallowed taking credit of countervailing duty. The said letter dated 4-9-90 was received by the appellants on 7-9-90. 1.7 After receipt of this letter from the Superintendent, the appellants filed an appeal on 5-12-90 before the Collector of Central Excise (Appeals) who vide the impugned order has rejected the appeal as barred by time on the ground that the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the lower appellate authority. 4.1 I have carefully considered the pleas advance from both sides. Facts set out above clearly point out that the Department itself gave an impression that the matter is under their reconsideration. If the decision of the Superintendent in 1987 was to be considered an appealable order, as advised later in Superintendent s letter dated 4-9-90, there was no reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I, therefore, set aside the impugned order and direct the Superintendent of Central Excise to decide the case de novo in the light of the evidence to be adduced by the appellants before him. Needless to say that the matter in de novo proceedings is to be decided in accordance with the principles of natural justice. Since the matter is almost a decade old, it should be decided by the Superintenden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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